Accounting Roundup – 2005 in review

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03 Jan 2006

We have posted (PDF 693k), a newsletter published by Deloitte & Touche LLP (United States).

This 38-page edition summarises the final guidance issued by standard setters through November of 2005, with links to guidance finalised in December. Many of the items are effective or will be effective in the near future. For each item, there is a hyperlink within the PDF file to supporting information. The following items are included with respect to International Financial Reporting Standards:
  • SEC Rule, First-time Application of International Financial Reporting Standards
  • IFRS 7 Financial Instruments: Disclosures and Amendments to IAS 1 Presentation of Financial Statements: Capital Disclosures
  • IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
  • IFRIC 6 Liabilities Arising from Participating in a Specific Market: Waste Electrical and Electronic Equipment
  • Amendment to IAS 39 Financial Instruments: Recognition and Measurement – The Fair Value Option
  • Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Cash Flow Hedge Accounting of Forecast Intragroup Transactions
  • Amendment to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts
  • Amendments to IFRS 1 First-time Adoption of IFRSs and IFRS 6 Exploration for and Evaluation of Mineral Resources
  • Withdrawal of IFRIC 3 Emission Rights
Here is the link to All Past Issues of Accounting Roundup.

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